JCC Policy on Receipts for Claimed Expenses
The JCC has recommended that counsel in the California Appellate Court Appointed Counsel (CAC) Program retain documentation for all claimed expenses. Documentation includes, but is not limited to, invoices, receipts, copying and mileage logs, and other records that support claims for expenses. Although documentation need not be submitted with a fee claim, the JCC or project may request documentation with regard to expenses. The burden of proof rests with appointed counsel to substantiate their claims.
For tax purposes, the California Franchise Tax Board has recently extended the statute of limitations for tax avoidance up to 12 years, which would also cover audits of the CAC program.